1. Both parties reach an agreement through negotiation: if the accommodation fee exceeds 5%, it shall be settled by both parties through negotiation; if the accommodation fee exceeds 5%, both parties can negotiate again to reach an agreement;
2. According to the contract: if there is a clear agreement in the contract on the handling method of agency fee exceeding 5%, it shall be implemented according to the agreement in the contract;
3. Handling according to law: if negotiation fails, the dispute can be settled through litigation or arbitration according to the relevant provisions of the Civil Code of People's Republic of China (PRC);
4. Reasonable adjustment: In the process of handling, we should consider the actual situation and market situation of intermediary services, and reasonably adjust the intermediary fees to ensure the rights and interests of both parties.
Tax treatment of living expenses:
1. Definition of living expenses: Living expenses refer to the remuneration paid by one or both parties to the transaction to the broker in order to facilitate the two parties to reach an agreement;
2. Invoice issuance: the payee of accommodation fee shall issue the corresponding service fee invoice to the payer;
3. Tax collection and management: as a service income, living expenses need to pay corresponding taxes and fees in accordance with national tax laws and regulations, such as value-added tax and possible additional tax;
4. Expense deduction: For enterprises or individuals who pay living expenses, living expenses can be deducted as costs or expenses before tax under certain conditions;
5. The payment of living expenses stipulated in the contract usually needs to specify the proportion of expenses, payment method, time and other terms in the intermediary contract signed by both parties.
To sum up, if the accommodation fee exceeds 5%, the treatment method shall be subject to the consensus of both parties to the contract; if negotiation fails, the contract shall prevail; If there are no clear terms in the contract, it can be settled through litigation or arbitration according to law. At the same time, the agency fee should be reasonably adjusted according to the actual service situation and market situation to protect the legitimate rights and interests of both parties.
Legal basis:
People's Republic of China (PRC) Civil Code
Chapter nine hundred and sixty-three
If the broker facilitates the establishment of the contract, the principal shall pay the remuneration as agreed. If the remuneration of the broker is not agreed or clearly agreed, and cannot be determined according to the provisions of Article 500 tenth of this Law, it shall be reasonably determined according to the services of the broker. Where an intermediary provides media services for concluding a contract, the remuneration of the intermediary shall be borne equally by both parties to the contract.
If the intermediary facilitates the establishment of the contract, the expenses of the intermediary activities shall be borne by the intermediary.